61.assessed level of material misstatement risk 重大错报风险的评估水平 }Cw,m0KV/
62.simall business 小规模企业 59l9_yFJ
63.accounting system 会计系统 tR'RB@kJ
64.test of control 控制测试 ^?""'1iuQx
65.walk-through test 穿行测试 |a#ikY _nd
66.communication 沟通 &k}B66
67.flow chart 流程图 {Oy|c
68.reperformance of internal control 重新执行 JXe~
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69.audit evidence 审计证据 @XzfuuE]
70.substantive procedures 实质性程序 ]zJO)(d$>
71.assertions 认定 bRm;d_9zC
72.esistence 存在 L f"!:]
73.occurrence 发生 1aRTvaGo
74.completeness 完整性 zE$HHY2ovi
75.rights and obligations 权利和义务 AJ*17w
76.valuation and allocation 计价和分摊 dB4ifeT]
77.cutoff 截止 E
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78.accuracy 准确性 Icg-rwa<Z
79.classification 分类 ~<VxtcEBz
80.inspection 检查 MT>(d*0s
81.supervision of counting 监盘 *,lDo9
82.observation 观察 *m<[ sS
83.confirmation 函证 W)Y`8&,
84.computation 计算 PL$XXj>|:
85.analytical procedures 分析程序 &>+T*-'
86.vouch 核对 QH(&Cu,
87.trace 追查 ~210O5^
88.audit sampling 审计抽样 l%GArH`
89.error 误差 {u1|`=;
90.expected error 预期误差 ]i`Q+q[
91.population 总体 |U{~t<BF#
92.sampling risk 抽样风险 ^il$t]X5-
93.non- sampling risk 非抽样风险 q5e(~@(z<`
94.sampling unit 抽样单位 .p e3L7g
95.statistical sampling 统计抽样 %pjeA[-m#
96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 xk>cdgt
98.the risk of over reliance 信赖过度风险 `Ze$Bd\
99.the risk of incorrect rejection 误拒风险 }a5TY("d9H
100. the risk of incorrect acceptance 误受风险 v;
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101.working trial balance 试算平衡表 `0]N#G
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102.index and cross-referencing 索引和交叉索引 o ;Z"I &
103.cash receipt 现金收入 \X*y~)+K`
104.cash disbursement 现金支出 X(BxC<!D.
105.bank statement 银行对账单 e Fz$h2*B
106.bank reconciliation 银行存款余额调节表 -9{N7H
107.balance sheet date 资产负债表日 ?B ,<gen
108.net realizable value 可变现净值 !% W5@tN
109.storeroom 仓库 #*CMf.OCh
110.sale invoice 销售发票 Wgte.K> /
111.price list 价目表 &&C70+_po
112.positive confirmation request 积极式询证函 >^g2Tg:
113.negative confirmation request 消极式询证函 kK4a;j.#
114.purchase requisition 请购单 oZY|o0/9
115.receiving report 验收报告 (VMCVZ
116.gross margin 毛利
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117.manufacturing overhead 制造费用 8o|C43Q_
118.material requisition 领料单 nD
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119.inventory-taking 存货盘点 (n B[aM
120.bond certificate 债券 >fP;H}S6
121.stock certificate 股票 +fboTsp% H
122.audit report 审计报告 E%v0@
123.entity 被审计单位 :B5*?x
124.addressee of the audit report 审计报告的收件人 hv#$Zo<
125.unqualified opinion 无保留意见 TX$dxHSPK
126.qualified opinion 保留意见 `W)?d I?#M
127.disclaimer of opinion 无法表示意见 `O2P&!9&
128.adverse opinion 否定意见